The reasoning of the CITT for excluding the articles in issue from the ambit of tariff item No. 9908.00.00 is in my view clearly wrong, and cannot withstand the type of scrutiny which the "reasonableness simpliciter" standard of review calls for. A decision does not meet this standard if: ... in the main, [it] is not supported by any reasons that can stand up to a somewhat probing examination. Accordingly, a court reviewing a conclusion on the reasonableness standard must look to see whether any reasons support it. The defect, if there is one, could presumably be in the evidentiary foundation itself or in the logical processes by which conclusions are sought to be drawn from it. An example of the former kind of defect would be an assumption that had no basis in the evidence, or that was contrary to the overwhelming weight of the evidence. An example of the latter kind of defect would be a contradiction in the premises or an invalid inference. (Canada, Director of Investigation and Research v. Southam Inc., 1997 CanLII 385 (SCC), [1997] 1 S.C.R. 748 at para.56. See also para. 60 which equates the "clearly wrong" test to the standard of reasonableness simpliciter).
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